Actor Wesley Snipes lost his appeal of his 3 year sentence for tax crimes today. The 11th Circuit opinion is here. The factual part -- with Snipes arguments against filing returns for five years on more than $37 million of income, is interesting. (He was convicted for three of those years and the amount of taxes he owes is $17 million.)

Although Snipes earned more than thirty-seven million dollars in gross income from 1999 to 2004, he did not file individual federal income tax returns for any of those years.

Among the reasons he claimed he didn't have to pay taxes:

Snipes also claimed that as a “fiduciary of God, who is a ‘nontaxpayer,’” he was a “‘foreign diplomat’” who was not obliged to pay taxes.